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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
§ 10-46E-8 Application of chapters 10-45 and 10-46.
Universal Citation: SD Codified L § 10-46E-8 (2017)
10-46E-8. Application of chapters 10-45 and 10-46. Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46, including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter.
Source: SL 2006, ch 58, ยง 8.
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